EU-OSHA Financial Regulation
transposing the provisions of the Framework Financial Regulation for the
decentralised agencies (FFR), as adopted by
Commission Delegated Regulation (EU) N° 1271/2013 of 30th September 2013
Having regard to Council Regulation (EEC) No 2062/94 of 18 July 1994 establishing a
European Agency for Safety and Health at Work and subsequent amendments (recast 1), and
in particular article 15 thereof,
Having regard to Regulation (EU, EURATOM) No 966/2012 of the European Parliament and
of the Council of 25 October 2012 on the financial rules applicable to the general budget of
the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 2, and in particular
Article 208 (1) thereof,
Having regard to the Commission Delegated Regulation (EU) No 1271/2013 3 of 30
September 2013 on the framework financial regulation for the bodies referred to in Article 208
of the Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council,
Having regard to the consultation of the European Commission,
Whereas:
(1) On 30th September 2013 the European Commission adopted a Delegated Regulation
revising and repealing, as from 01/01/2014, the Regulation (EC, Euratom) No 2343/2002
on the Framework Financial Regulation for the bodies referred to in the Article 208 of
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council;
(2) Pursuant to Article 113 of this Delegated Regulation, each body referred to in the above
mentioned Article 208 shall adopt a new financial regulation in view of its entry into force
on 1 January 2014;
(3) EU-OSHA is one of these bodies and therefore it has to adopt a new financial regulation to
comply with the new Framework Financial Regulation, as introduced by the above referred
Delegated Regulation, as from 01/1/2014;
(4) The proposed EU-OSHA Regulation transposes the provisions of the new Framework
Financial Regulation and does not depart from the latter;
HAS ADOPTED THIS REGULATION ON 15 JANUARY 2014
For the Governing Board of EU-OSHA
(signed)
The Chair of the Governing Board
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1994R2062- 04.08.2004
OJ L 298, 26.10.2012, p.1
3
OJ L 328, 07.12.2013, p.42
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Financial Regulation of the
European Agency for Safety and Health at Work
15 January 2014
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TITLE I
GENERAL PROVISIONS
Article 1
Subject matter
This Regulation lays down the essential financial rules of EU-OSHA. It is based on the
Commission Delegated Regulation on the framework financial regulation for the bodies
referred to in Article 208 of Council Regulation (EU, Euratom) No 966/2012 from which it does
not depart.
Article 2
Definitions
For the purposes of this Regulation, the following definitions shall apply:
− 'constituent act ' means the instrument of Union law governing the main aspects of the
setting up and operation of the European Agency for Safety and Health at Work;
− ‘budget of the European Agency for Safety and Health at Work’ means the instrument
which, for each financial year, forecasts and authorises all revenue and expenditure
considered necessary for the European Agency for Safety and Health at Work;
− "EU-OSHA" means the European Agency for Safety and Health at Work;
− "Governing Board " means the Governing Board of the European Agency for Safety and
Health at Work;
− "Director" means the Director of the European Agency for Safety and Health at Work and
authorising officer responsible for implementing the decisions of the Governing Board and
the budget of EU-OSHA.
− "Bureau" means the internal body of the European Agency for Safety and Health at Work,
which assists the Governing Board and whose responsibilities are set out in the constituent
act.
Article 3
Periods, dates and time limits
Unless otherwise provided, Regulation (EEC, Euratom) No 1182/71 of the Council 4 shall apply
to deadlines set by this Regulation.
Article 4
Protection of personal data
This Regulation is without prejudice to the requirements of Directive 95/46/EC of the
European Parliament and of the Council 5 and of Regulation (EC) No 45/2001 of the European
Parliament and of the Council 6.
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Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules
applicable to periods, dates and time limits (OJ L 124, 8.6.1971, p. 1).
Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the
protection of individuals with regard to the processing of personal data and on the free
movement of such data (OJ L 281, 23.11.1995, p. 31).
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Article 5
Respect for budgetary principles
The budget of EU-OSHA shall be established and implemented in accordance with the
principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality,
specification, sound financial management which requires effective and efficient internal
control, and transparency as set out in this Regulation.
TITLE II
BUDGETARY PRINCIPLES
CHAPTER 1
PRINCIPLES OF UNITY AND OF BUDGET ACCURACY
Article 6
Scope of the budget of EU-OSHA
1.
The budget of EU-OSHA shall comprise:
a. own revenue consisting of all fees and charges which EU-OSHA is authorised
to collect by virtue of the tasks entrusted to it, and any other revenue;
b. revenue made up of any financial contributions of the host Member States;
c. a contribution granted by the Union;
d. revenue assigned to specific items of expenditure in accordance with Article
23(1);
e. the expenditure of EU-OSHA, including administrative expenditure.
2.
Revenue consisting of fees and charges shall only be assigned in exceptional and duly
justified cases provided for in the constituent act.
3.
When EU-OSHA constituent act provides that clearly defined tasks are financed
separately or when EU-OSHA implements tasks entrusted to it by a delegation
agreement, it shall hold separate accounts, on the revenue and expenditure operations.
EU-OSHA shall clearly identify each group of tasks in its human resource programming
included in the annual and multiannual programming document referred to in Article 32.
Article 7
Ad hoc grants
1.
EU-OSHA may not receive ad-hoc grants from the budget unless authorised in the
constituent act and expressly provided for by the basic act.
2.
Where EU-OSHA has been authorised to receive ad-hoc grants the tasks financed by
these grants shall be included in the annual work programme referred to in Article 32(3).
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Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December
2000 on the protection of individuals with regard to the processing of personal data by the
Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001,
p. 1).
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Article 8
Delegation agreements
1. EU-OSHA shall not be entrusted budget implementation tasks by the Commission except
if it is duly justified by the special nature of the action and specific expertise of EU-OSHA.
2. The choice of EU-OSHA shall take due account of:
a. the cost efficiency of entrusting those tasks;
b. the impact on the EU-OSHA's governance structure and on its financial and
human resources.
3. Where the Commission exceptionally entrusts tasks to EU-OSHA:
a. Article 60 of Regulation (EU, Euratom) No 966/2012 shall apply to EU-OSHA in
respect of funds allocated to those tasks and Articles 108 and 109 of this
Regulation shall not apply;
b. tasks entrusted should be referred to in the annual work programme of EUOSHA, referred to in Article 32(3), for information purposes only.
4. Without prejudice to paragraph 2, the authorising officer shall consult the governing board
before signing the delegation agreement.
Article 9
Specific rules on the principles of unity and budgetary accuracy
1. No revenue shall be collected and no expenditure effected unless booked to a line in the
budget of EU-OSHA.
2. No expenditure may be committed or authorised in excess of the appropriations
authorised by the budget of EU-OSHA.
3. An appropriation may be entered in the budget of EU-OSHA only if it is for an item of
expenditure considered necessary.
4. Interests generated by pre-financing payment made from the budget of EU-OSHA shall
not be due to EU-OSHA.
CHAPTER 2
PRINCIPLE OF ANNUALITY
Article 10
Definition
The appropriations entered in the budget of EU-OSHA shall be authorised for a financial
year which shall run from 1 January to 31 December.
Article 11
Type of appropriations
1. The budget of EU-OSHA shall contain non-differentiated appropriations and, where
justified by operational needs, differentiated appropriations. Differentiated appropriations
shall consist of commitment appropriations and payment appropriations.
2. Commitment appropriations shall cover the total cost of the legal commitments entered
into during the financial year.
3. Payment appropriations shall cover payments made to honour the legal commitments
entered into in the financial year or preceding financial years.
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Article 12
Accounting for revenue and appropriations
1. The revenue of EU-OSHA referred to in Article 6 shall be entered in the accounts for the
financial year on the basis of the amounts collected during that financial year.
2. The revenue of EU-OSHA shall give rise to an equivalent amount of payment
appropriations.
3. The appropriations authorised for a financial year shall be used solely to cover
expenditure committed and paid in that financial year, and to cover amounts due against
commitments from preceding financial years.
4. Commitments shall be entered in the accounts on the basis of the legal commitments
entered into up to 31 December.
5. Payments shall be entered in the accounts for a financial year on the basis of the
payments effected by the accounting officer by 31 December of that year.
Article 13
Commitment of appropriations
The appropriations entered in the budget of EU-OSHA may be committed with effect from
1 January, once the budget of EU-OSHA has been definitively adopted.
Article 14
Cancelation and carry-over of appropriations
1. Appropriations which have not been used by the end of the financial year for which they
were entered shall be cancelled. However, they may be carried over, but only to the
following financial year, by a decision taken by 15 February by the governing board or,
where the constituent act allows it, by the bureau in accordance with paragraphs 3 and 4
or they may be carried over automatically in accordance with paragraph 5.
2. Appropriations relating to staff expenditure may not be carried over.
3. Differentiated commitment appropriations and non-differentiated appropriations not yet
committed at the end of the financial year may be carried over in respect of:
a. amounts corresponding to commitment appropriations;
b. amounts corresponding to non-differentiated appropriations relating to building
projects, for which most of the preparatory stages of the commitment
procedure have been completed by 31 December. The preparatory stage of the
commitment procedure shall be specified in the rules implementing the
financial regulation of EU-OSHA.
Such amounts may be committed up to 31 March of the following year, or up to 31
December of the following year for amounts relating to building projects.
4. Payment appropriations may be carried over in respect of amounts needed to cover
existing commitments or commitments linked to commitment appropriations carried over,
where the payment appropriations provided for in the relevant budget lines for the
following financial year are not sufficient to cover requirements.
EU-OSHA shall first use the appropriations authorised for the current financial year and
shall not use the appropriations carried over until the former are exhausted.
5. Non-differentiated appropriations corresponding to obligations duly contracted at the end
of the financial year shall be carried over automatically to the following financial year only.
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6. Appropriations carried over which have not been committed by 31 March of year N+1
shall be automatically cancelled and shall be identified in the accounts.
Article 15
Carry-over rules for assigned revenue
Carry-over of assigned revenue referred to in Article 23, and of appropriations not used and
available at 31 December arising from such revenue, shall comply with the following rules:
a. external assigned revenue shall be carried over automatically and shall be fully
used by the time all the operations relating to the programme or action to which
it is assigned have been carried out; external assigned revenue received during
the last year of the programme or action may be used in the first year of the
succeeding programme or action;
b. internal assigned revenue shall be carried over for one year only, with the
exception of internal assigned revenue defined in point (f) of Article 23(3),
which shall be carried over automatically.
By 1 June of the year N+1 at the latest, EU-OSHA shall inform the Commission about the
implementation of the assigned revenue carried over.
Article 16
Decommitment of appropriations
Where appropriations are decommitted in any financial year after that in which the
appropriations were entered in the budget of EU-OSHA as a result of total or partial nonimplementation of the actions for which they were earmarked, the appropriations concerned
shall be cancelled.
Article 17
Commitments
1. As from 15 October of each year, routine administrative expenditure may be committed in
advance against the appropriations provided for the following financial year. Such
commitments shall not, however, exceed one quarter of the appropriations decided by the
governing board on the corresponding budget line for the current financial year. They
shall not apply to new expenditure of a kind not yet approved in principle in the last
budget of EU-OSHA duly adopted.
2. Expenditure which shall be paid in advance, for example rents, may give rise to payments
from 1 December onwards to be charged to the appropriations for the following financial
year. In this case, the limit referred to in paragraph 1 shall not apply.
Article 18
Rules applicable in the event of late adoption of the budget of EU-OSHA
1. If the budget of EU-OSHA has not been definitively adopted at the beginning of the
financial year, the rules set out in paragraphs 2 to 6 shall apply.
2. Commitments and payments may be made within the limits laid down in paragraph 3.
3. Commitments may be made per chapter up to a maximum of one quarter of the total
appropriations authorised in the relevant chapter of the previous financial year plus one
twelfth for each month which has elapsed.
The limit of the appropriations provided for in the statement of estimates of revenue and
expenditure shall not be exceeded.
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Payments may be made monthly per chapter up to a maximum of one twelfth of the
appropriations authorised in the relevant chapter of the preceding financial year. That
sum shall not, however, exceed one twelfth of the appropriations provided for in the same
chapter in the statement of estimates of revenue and expenditure.
4. The appropriations authorised in the relevant chapter of the preceding financial year, as
specified in paragraphs 2 and 3, shall be understood as referring to the appropriations
voted in the budget of EU-OSHA, including by amending budgets, and after adjustment
for the transfers made during that financial year.
5. At the request of the director, if the continuity of action by EU-OSHA and management
needs so require, the governing board, may authorise expenditure in excess of one
provisional twelfth but not exceeding the total of four provisional twelfths, except in duly
justified cases, both for commitments and for payments over and above those
automatically made available in accordance with paragraphs 2 and 3.
The additional twelfths shall be authorised in full and shall not be divisible.
6. If, for a given chapter, the authorisation of four provisional twelfths granted in accordance
with paragraph 5 is not sufficient to cover the expenditure necessary to avoid a break in
continuity of action by EU-OSHA in the area covered by the chapter in question,
authorisation may exceptionally be given to exceed the amount of the appropriations
entered in the corresponding chapter of the budget of EU-OSHA of the preceding
financial year. The governing board shall act in accordance with the procedures provided
for in paragraph 5. However, the overall total of the appropriations available in the budget
of EU-OSHA of the preceding financial year or in the draft budget of EU-OSHA, as
proposed, may in no circumstances be exceeded.
CHAPTER 3
PRINCIPLE OF EQUILIBRIUM
Article 19
Definition and scope
1. Revenue and payment appropriations shall be in balance.
2. Commitment appropriations may not exceed the amount of the Union contribution, plus
own revenue and any other revenue referred to in Article 6.
3. In case the revenue is constituted by fees and charges in addition to the Union
contribution, fees should be set at a level such as to avoid a significant accumulation of
surplus. Where a significant positive or negative budget result, within the meaning of
Article 97, becomes recurrent, the level of the fees and charges shall be revised.
4. EU-OSHA may not raise loans within the framework of the budget of EU-OSHA.
5. The Union contribution to EU-OSHA shall constitute for the budget of EU-OSHA
a balancing contribution and may be divided into a number of payments.
6. EU-OSHA shall implement rigorous cash management, taking due account of assigned
revenue, in order to ensure that its cash balances are limited to duly justified
requirements. With its payment requests it shall submit detailed and updated forecasts on
its real cash requirements throughout the year, including information on assigned
revenue.
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Article 20
Budget result from financial year
1. If the budget result within the meaning of Article 97 is positive, it shall be repaid to the
Commission up to the amount of the contribution paid during the year. The part of the
budget result exceeding the amount of the Union contribution paid during the year shall
be entered in the budget of EU-OSHA for the following financial year as revenue.
The first subparagraph shall also apply when the revenue of EU-OSHA is constituted by
fees and charges in addition to the Union contribution.
The difference between the contribution entered in the budget and that actually paid to
EU-OSHA shall be cancelled.
EU-OSHA shall provide, no later than 31 January of the year n at the latest, an estimate
of the budget result from the year n-1, which is to be returned to the budget later in year
n, in order to complete the information already available concerning the budget result of
the year n-2. This information shall be duly taken into account by the Commission when
assessing the financial needs of EU-OSHA for the year n+1.
2. In exceptional cases, where the constituent act provides that the revenues arising from
fees and charges are assigned to particular items of expenditure, EU-OSHA may carryover the balance of fees and charges as assigned revenue for the activities related to the
provision of the services for which the fees are due.
3. If the budget result within the meaning of Article 97 is negative, it shall be entered in the
budget of EU-OSHA for the following financial year as payment appropriations or, where
appropriate, offset against positive budget result of EU-OSHA in the following financial
years.
4. The revenue or payment appropriations shall be entered in the budget of EU-OSHA
during the budgetary procedure using the letter of amendment procedure set out in Article
39 of Regulation (EU, Euratom) No 966/2012 or, while implementation of the budget of
EU-OSHA is under way, by means of an amending budget.
CHAPTER 4
PRINCIPLE OF UNIT OF ACCOUNT
Article 21
Use of euro
The budget of EU-OSHA shall be drawn up and implemented in euro and the accounts shall
be presented in euro. However, for cash-flow purposes, the accounting officer and, in the
case of imprest accounts, the imprest administrators shall be authorised to carry out
operations in other currencies as laid down in the financial rules of EU-OSHA.
CHAPTER 5
PRINCIPLE OF UNIVERSALITY
Article 22
Definition and scope
Without prejudice to Article 23, total revenue shall cover total payment appropriations. Without
prejudice to Article 25, all revenue and expenditure shall be entered in full without any
adjustment against each other.
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Article 23
Assigned revenue
1. External assigned revenue and internal assigned revenue shall be used to finance
specific items of expenditure.
2. The following shall constitute external assigned revenue:
a. financial contributions from Member States and third countries, including in
both cases their public agencies, entities or natural persons, to certain
activities, of Union bodies insofar as this is provided for in the agreement
concluded between EU-OSHA and the Member States, third countries or the
public agencies, entities or natural persons in question;
b. revenue earmarked for a specific purpose, such as income from foundations,
subsidies, gifts and bequests;
c. financial contributions, not covered by point (a), to Union bodies' activities from
third countries or various non-Union bodies;
−
revenue from ad-hoc grants referred to in Article 7;
−
revenue from delegation agreements referred to in Article 8;
d. internal assigned revenue referred to in paragraph 3, to the extent that it is
ancillary to the other revenue referred to in points (a) to (c) of this paragraph;
e. revenue from fees and charges referred to in Article 6(2).
3. The following shall constitute internal assigned revenue:
a. revenue from third parties in respect of goods, services or work supplied at
their request, with the exception of fees and charges referred to in Article
6(1)(a);
b. proceeds from the sale of vehicles, equipment, installations, materials, and
scientific and technical apparatus which are replaced or scrapped when the
book value is fully depreciated;
c. revenue arising from the repayment, in accordance with Article 62, of amounts
wrongly paid;
d. proceeds from the supply of goods, services and works for Union institutions or
other Union bodies;
e. insurance payments received;
f.
revenue from lettings;
g. revenue from the sale of publications and films, including those on an
electronic medium;
h. revenue arising from subsequent reimbursement of taxes pursuant to Article
25(3)(b).
4. Without prejudice to Article 23(2)(e) the relevant constituent act may also assign the
revenue for which it provides to specific items of expenditure. Unless specified otherwise
in the relevant constituent act, such revenue shall constitute internal assigned revenue.
5. All items of revenue within the meaning of points (a) to (c) of paragraph 2 and points (a)
and (d) of paragraph 3 shall cover all direct or indirect expenditure incurred by the activity
or purpose in question.
6. The budget of EU-OSHA shall include lines to accommodate external assigned revenue
and internal assigned revenue and wherever possible shall indicate the amount.
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Assigned revenue may be included in the estimate of revenue and expenditure only for
the amounts which are certain at the date of the establishment of the estimate.
Article 24
Donations
1. The Director may accept any donation made to EU-OSHA, such as foundations,
subsidies, gifts and bequests.
2. Acceptance of donations which may involve a financial charge shall be subject to the
prior authorisation of the governing board or, where the constituent act allows it, of the
bureau, which shall take a decision within two months of the date on which the request is
submitted to it. If the governing board or, where the constituent act allows it, the bureau
fails to take a decision within that period, the donation shall be deemed accepted.
Article 25
Rules on deductions and exchange rates adjustments
1. The following deductions may be made from payment requests which shall then be
passed for payment of the net amount:
a. penalties imposed on parties to procurement contracts or beneficiaries;
b. discounts, refunds and rebates on individual invoices and cost statements;
c. adjustments for amounts unduly paid.
The adjustments referred to in point (c) of the first subparagraph may be made, by means
of direct deduction, against a new interim payment or payment of a balance to the same
payee under the chapter, article and financial year in respect of which the excess
payment was made.
Union accounting rules shall apply to the deductions referred to in points (c) of the first
subparagraph.
2. The cost of products or services provided to EU-OSHA incorporating taxes refunded by
the Member States pursuant to the Protocol on the Privileges and Immunities of the
European Union shall be charged to the budget of EU-OSHA for the ex-tax amount
provided that it applies to EU-OSHA.
3. The cost of products or services provided to EU-OSHA incorporating taxes refunded by
third countries on the basis of relevant agreements may be charged to the budget of EUOSHA for any of the following:
a. the ex-tax amount;
b. the tax-inclusive amount. In such case, subsequently reimbursed taxes shall be
treated as internal assigned revenue.
4. Any national taxes temporarily borne by EU-OSHA under paragraphs 2 and 3 shall be
entered in a suspense account until they are refunded by the State concerned.
5. Any negative budget result shall be entered in the budget of EU-OSHA as expenditure.
6. Adjustments may be made in respect of exchange differences occurring in the
implementation of the budget of EU-OSHA. The final gain or loss shall be included in the
budget result for the year.
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CHAPTER 6
PRINCIPLE OF SPECIFICATION
Article 26
General provisions
Appropriations shall be earmarked for specific purposes by title and chapter. The chapters
shall be further subdivided into articles and items.
Article 27
Transfers
1. The Director may transfer appropriations:
a. from one title to another up to a maximum of 10 % of the appropriations for the
year shown on the line from which the transfer is made;
b. from one chapter to another and from one article to another without limit.
2. Beyond the limit referred in paragraph 1, the director may propose to the governing board
or, where the constituent act allows it, to the bureau transfers of appropriations from one
title to another. The governing board or, where the constituent act allows it, the bureau
shall have three weeks to oppose such transfers. After that time-limit they shall be
deemed to be adopted.
3. Proposals for transfers and transfers carried out under paragraphs 1 and 2 shall be
accompanied by appropriate and detailed supporting documents showing the
implementation of appropriations and estimates of requirements up to the end of the
financial year, both for the headings to be credited and for those from which the
appropriations are drawn.
4. The director shall inform the governing board as soon as possible of all transfers made.
The director shall inform the European Parliament and the Council of all transfers carried
out under paragraph 2.
Article 28
Specific rules on transfers
1. Appropriations may only be transferred to lines in budget of EU-OSHA for which the
budget of EU-OSHA has authorised appropriations or which carry a token entry
"pro memoria".
2. Appropriations corresponding to assigned revenue may be transferred only if such
revenue is used for the purpose for which it is assigned.
CHAPTER 7
PRINCIPLE OF SOUND FINANCIAL MANAGEMENT
Article 29
Principles of economy, efficiency and effectiveness/Principle of sound financial management
1. Appropriations shall be used in accordance with the principle of sound financial
management, namely in accordance with the principles of economy, efficiency and
effectiveness.
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2. The principle of economy requires that the resources used by EU-OSHA in the pursuit of
its activities shall be made available in due time, in appropriate quantity and quality and at
the best price.
The principle of efficiency concerns the best relationship between resources employed
and results achieved.
The principle of effectiveness concerns the attainment of the specific objectives set and
the achievement of the intended results.
3. EU-OSHA shall carry out a benchmarking exercise referred to in Article 50 of Regulation
(EU, Euratom) No 966/2012.
The benchmarking exercise shall include:
−
a review of the efficiency of EU-OSHA's horizontal services;
−
a cost-benefit analysis of sharing services or transferring them entirely to
other Union body or the Commission.
When carrying out the benchmarking exercise referred to in the first and the second
subparagraph, EU-OSHA shall make necessary arrangements to avoid any conflict of
interests.
4. Specific, measurable, achievable, relevant and timed objectives shall be set for all
sectors of activity covered by the budget of EU-OSHA. The achievement of those
objectives shall be monitored by performance indicators for each activity, and the
information shall be provided to the governing board by the director. That information
shall be provided annually and at the latest in the documents accompanying the draft
budget of EU-OSHA.
5. In order to improve decision-making, EU-OSHA shall undertake both ex ante and ex post
evaluations in line with guidance provided by the Commission. Such evaluations shall be
applied to all programmes and activities which entail significant spending and evaluation
results shall be sent to the governing board.
6. The director shall prepare an action plan to follow-up on the conclusions of the
evaluations referred to in paragraph 5 and report on its progress twice a year to the
Commission and regularly to the governing board.
7. The governing board or, where the constituent act allows it, the bureau shall scrutinise
the implementation of the action plan referred to in paragraph 6.
Article 30
Internal control of budget implementation
1. The budget of EU-OSHA shall be implemented in compliance with effective and efficient
internal control.
2. For the purposes of the implementation of the budget of EU-OSHA, internal control is
defined as a process applicable at all levels of management and designed to provide
reasonable assurance of achieving the following objectives:
a. effectiveness, efficiency and economy of operations;
b. reliability of reporting;
c. safeguarding of assets and information;
d. prevention, detection, correction and follow-up of fraud and irregularities;
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e. adequate management of the risks relating to the legality and regularity of the
underlying transactions, taking into account the multiannual character of
programmes as well as the nature of the payments concerned.
3. Effective internal control shall be based on best international practices and include, in
particular, the following:
a. segregation of tasks;
b. an appropriate risk management and control strategy including control at
recipient level;
c. avoidance of conflicts of interests;
d. adequate audit trails and data integrity in data systems;
e. procedures for monitoring of performance and for follow-up of identified internal
control weaknesses and exceptions;
f.
periodic assessment of the sound functioning of the internal control system.
4. Efficient internal control shall be based on the following elements:
a. the implementation of an appropriate risk management and control strategy
coordinated among appropriate actors involved in the control chain;
b. the accessibility for all appropriate actors in the control chain of the results of
controls carried out;
c. reliance, where appropriate, on independent audit opinions, provided that the
quality of the underlying work is adequate and acceptable and that it was
performed in accordance with agreed standards;
d. the timely application of corrective measures including, where appropriate,
dissuasive penalties;
e. the elimination of multiple controls;
f. improving the cost-benefit ratio of controls.
CHAPTER 8
PRINCIPLE OF TRANSPARENCY
Article 31
Publication of accounts, budgets and reports
1. The budget of EU-OSHA shall be established and implemented and the accounts
presented in accordance with the principle of transparency.
2. A summary of the budget of EU-OSHA and any amending budget of EU-OSHA, as
definitively adopted, shall be published in the Official Journal of the European Union
within three months of their adoption.
The summary shall show the five main revenue budget lines, the five main expenditure
budget lines for the administrative and operational budget of EU-OSHA, the
establishment plan and an estimate of the number of contract staff expressed in full-time
equivalents for which appropriations are budgeted, and seconded national experts. It
shall also indicate the figures for the previous year.
3. The budget of EU-OSHA including the establishment plan and amending budgets of EUOSHA, as finally adopted, as well as an indication of the number of contract staff
expressed in full-time equivalents for which appropriations are budgeted, and seconded
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national experts, shall be transmitted for information to the European Parliament and the
Council, the Court of Auditors and the Commission, and shall be published on the
Internet site of EU-OSHA concerned within four weeks of their adoption.
4. EU-OSHA shall make available on its internet site no later than 30 June of the following
financial year information on the recipients of funds deriving from the budget of EUOSHA, including experts contracted pursuant to Article 89, in accordance with
paragraphs 2, 3 and 4 of Article 21 of Commission Delegated Regulation (EU) No
1268/2012 7 following a standard presentation. The published information shall be easily
accessible, transparent and comprehensive. The information shall be made available with
due observance of the requirements of confidentiality and security, in particular the
protection of personal data laid down in Regulation (EC) No 45/2001.
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Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of
application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the
Council on the financial rules applicable to the general budget of the Union (OJ L 362,
31.12.2012, p. 1).
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TITLE III
ESTABLISHMENT AND STRUCTURE OF THE
BUDGET
CHAPTER 1
ESTABLISHMENT OF THE BUDGET OF EU-OSHA
Article 32
Annual and multi-annual programming
1. EU-OSHA shall draw up a programming document containing multi-annual and annual
programming taking into account guidelines set by the Commission.
2. The multiannual programme shall set out:
−
overall strategic programming
performance indicators;
−
resource programming including multi-annual budget and staff.
including
objectives,
expected
results
and
The resource programming shall include qualitative and quantitative information on the
human resource and budgetary matters for the reporting purposes, in particular:
−
for the years n-1 and n, the information on, the number of officials, temporary and
contract staff as defined in the Staff Regulations as well as seconded national
experts.
−
for the year n-1 an estimate of the budgetary operations within the meaning of
Article 97 and information on contribution in kind granted by the host Member State
to EU-OSHA;
−
for the year n+1 estimate of the number of officials, temporary and contract staff as
defined in the Staff Regulations;
−
for the following years, an indicative budget and staff resource programming.
The Commission shall send to EU-OSHA the opinion of its relevant services on the draft
human resource programming.
If EU-OSHA does not fully take into account the Commission services' opinion, it shall
provide the Commission with adequate explanations.
The resource programming shall be updated annually. The strategic programming shall
be updated where appropriate, and in particular to address the outcome of the overall
evaluations referred to in the constituent act.
3. The annual work programme of EU-OSHA shall comprise detailed objectives and
expected results including performance indicators. It shall also contain a description of
the action(s) to be financed and an indication of the amount of financial and human
resource allocated to each action. The annual work programme shall be coherent with the
multi-annual programme referred to in paragraph 1.
It shall clearly indicate which tasks of EU-OSHA have been added, changed or deleted in
comparison with the previous financial year.
4. Any substantial amendment to the annual work programme shall be adopted by the same
procedure as the initial work programme, in accordance with the provisions of the
constituent act and Article 33 of this Regulation.
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The governing board may delegate the power to make non-substantial amendments to
the annual work programme to the authorizing officer of EU-OSHA.
Article 33
Establishment of the budget
1. The budget shall be established in accordance with the provisions of the constituent act.
2. EU-OSHA shall send the Commission a provisional draft estimate of its revenue and
expenditure and the general guidelines underlying that estimate no later than 31 January
each year.
3. In accordance with Article 37 of Regulation (EU, Euratom) No 966/2012, each year EUOSHA shall send to the Commission, the European Parliament and the Council an
estimate of its revenue and expenditure as specified in the constituent act.
4. The estimate of revenue and expenditure of EU-OSHA shall include:
a. an establishment plan setting the number of permanent and temporary posts
authorised within the limits of the budget appropriations, by grade and by
category;
b. where there is a change in the number of persons in post, a statement
justifying the request for new posts;
c. a quarterly estimate of cash payments and receipts;
d. information on the achievement of all previously set objectives for the various
activities. Evaluation results shall be consulted and referred to as evidence of
the likely merits of an increase or decrease of the proposed budget of EUOSHA in comparison with its budget for year n.
5. EU-OSHA shall send to the Commission, the European Parliament and the Council the
draft programming document referred to in Article 32 no later than 31 January each year
as well as any later updated version of that document.
6. As part of the procedure for adoption of the European Union’s budget, the Commission
shall send EU-OSHA’s statement of estimates to the European Parliament and the
Council and propose the amount of the contribution for EU-OSHA and the number of staff
it considers that EU-OSHA needs. The Commission shall provide the draft establishment
plan of the EU-OSHA and for an estimate of the number of contract staff and of seconded
national experts expressed in full-time equivalents for which appropriations are proposed
as soon as the Commission has established the Union’s draft budget.
7. The European Parliament and the Council shall adopt the establishment plan of EUOSHA and any subsequent amendment thereto in accordance with Article 38(1). The
establishment plan shall be published in an Annex to Section III – Commission – of the
Union’s budget.
8. The budget of EU-OSHA and the establishment plan together with the programming
document referred to in Article 32 shall be adopted by the governing board. They shall
become definitive after final adoption of the Union’s budget setting the amount of the
contribution and the establishment plan and if necessary the budget of EU-OSHA and the
establishment plan shall be adjusted accordingly.
9. When entrusting new tasks to EU-OSHA, the Commission shall, without prejudice to the
legislative procedures for the modification of the constituent act, submit to the European
Parliament and to the Council the necessary information to assess impact of the new
tasks on the resources of EU-OSHA so as to review, where necessary, its financing.
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Article 34
Amending budgets
Any amendment to the budget of EU-OSHA, including the establishment plan, shall be the
subject of an amending budget adopted by the same procedure as the initial budget of EUOSHA, in accordance with the provisions of the constituent act and Article 33 of this
Regulation.
CHAPTER 2
STRUCTURE AND PRESENTATION OF THE BUDGET OF EU-OSHA
Article 35
Structure of the budget of EU-OSHA
The budget of EU-OSHA shall consist of a statement of revenue and a statement of
expenditure.
Article 36
Budget nomenclature
In so far as it is justified by the nature of EU-OSHA's activities, the statement of expenditure
must be set out on the basis of a nomenclature with a classification by purpose. That
nomenclature shall be determined by EU-OSHA and shall make a clear distinction between
administrative appropriations and operating appropriations.
Article 37
Presentation of the budget of EU-OSHA
The budget of EU-OSHA shall show:
1. In the statement of revenue:
a. the estimated revenue of EU-OSHA for the financial year concerned ('year n');
b. the estimated revenue for the preceding financial year and the revenue for year
n – 2;
c. appropriate remarks on each revenue line;
2. In the statement of expenditure:
a. the commitment and payment appropriations for year n;
b. the commitment and payment appropriations for the preceding financial year,
and the expenditure committed and the expenditure paid in year n – 2 - the
latter also expressed as a percentage of the budget of EU-OSHA of year n;
c. a summary statement of the schedule of payments due in subsequent financial
years to meet budget commitments entered into in earlier financial years;
d. appropriate remarks on each subdivision.
Article 38
Rules on the establishment plans for staff
1. The establishment plan referred to in Article 33 shall show next to the number of posts
authorised for the financial year, the number authorised for the preceding year and the
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number of posts actually filled. It shall constitute an absolute limit for EU-OSHA. No
appointment may be made in excess of the limit set.
However, save in the case of grades AD 16, AD 15, AD 14 and AD 13, the governing
board may modify the establishment plan by up to 10 % of posts authorised, subject to
the following conditions:
a. the volume of staff appropriations corresponding to a full financial year is not
affected;
b. the limit of the total number of posts authorised by the establishment plan is not
exceeded;
c. EU-OSHA has taken part in a benchmarking exercise with other bodies of the
Union as initiated by the Commission's staff screening exercise.
2. By derogation from the second subparagraph of paragraph 1, the effects of part-time
work authorised by the appointing authority in accordance with the Staff Regulations may
be offset by other appointments. Where a staff member requests the withdrawal of the
authorisation before expiry of the granted period, EU-OSHA shall take appropriate
measures to respect the limit referred to in point (b) of the second subparagraph of
paragraph 1 as soon as possible.
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TITLE IV
IMPLEMENTATION OF THE BUDGET OF EU-OSHA
CHAPTER 1
GENERAL PROVISIONS
Article 39
Budget implementation in accordance with the principle of sound financial management
1. The director shall perform the duties of authorising officer. He or she shall implement the
revenue and expenditure of the budget in accordance with the financial rules of
EU-OSHA and the principle of sound financial management under his or her own
responsibility and within the limits of the appropriations authorised.
2. Without prejudice to the responsibilities of the authorising officer as regards prevention
and detection of fraud and irregularities, EU-OSHA shall participate in fraud prevention
activities of the European Anti-fraud Office.
Article 40
Delegation of budget implementation powers
1. The director may delegate the powers of budget implementation to staff of EU-OSHA
covered by the Staff Regulations, in accordance with the conditions laid down in the
financial rules of EU-OSHA adopted by the governing board. Those so empowered may
act only within the limits of the powers expressly conferred upon them.
2. The delegatee may subdelegate the powers received as provided for in the rules
implementing this Regulation referred to in Article 113. Each act of subdelegation shall
require the explicit agreement of the director.
Article 41
Conflict of interests
1. Financial actors within the meaning of Chapter 2 of this Title and other persons involved
in budget implementation and management, including acts preparatory thereto, audit or
control shall not take any action which may bring their own interests into conflict with
those of EU-OSHA.
Where such a risk exists, the person in question shall refrain from such action and shall
refer the matter to the competent authority who shall confirm in writing whether a conflict
of interests exists. Where a conflict of interest is found to exist, the person in question
shall cease all activities in the matter. The competent authority shall take any further
appropriate action.
2. For the purposes of paragraph 1, a conflict of interest exists where the impartial and
objective exercise of the functions of a financial actor or other person, as referred to in
paragraph 1, is compromised for reasons involving family, emotional life, political or
national affinity, economic interest or any other shared interest with a recipient.
3. The competent authority referred to in paragraph 1 shall be the immediate superior of the
member of staff concerned. If the member of staff is the director, the competent authority
shall be the governing board or, where the constituent act allows it, the bureau.
4. EU-OSHA shall adopt rules on the prevention and management of conflict of interests.
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Article 42
Method of implementation of the budget of EU-OSHA
1. The budget of EU-OSHA shall be implemented by the director in the departments placed
under his or her authority.
2. Technical expertise tasks and administrative, preparatory or ancillary tasks not involving
the exercise of public authority or the use of discretionary powers of judgement may be
entrusted by contract to external private-sector entities or bodies, where this proves to be
indispensable.
CHAPTER 2
FINANCIAL ACTORS
SECTION 1
PRINCIPLE OF SEGREGATION OF DUTIES
Article 43
Segregation of duties
The duties of authorising officer and accounting officer shall be segregated and mutually
exclusive.
SECTION 2
AUTHORISING OFFICER
Article 44
Powers and duties of authorising officer
1. The authorising officer shall be responsible for implementing revenue and expenditure in
accordance with the principle of sound financial management and for ensuring
compliance with the requirements of legality and regularity.
2. For the purposes of paragraph 1, the authorising officer shall, in accordance with the
minimum standards adopted by the governing board or, where the constituent act allows
it , by the bureau on the basis of equivalent standards laid down by the Commission for
its own departments and having due regard to the risks associated with the management
environment and the nature of the action financed, put in place the organisational
structure and the internal control systems suited to the performance of the duties of
authorising officer.
The establishment of such structure and systems shall be supported by a comprehensive
risk analysis, which takes into account their cost-effectiveness.
The authorising officer may establish within his or her departments an expertise and
advice function to help him or her control the risks involved in his or her activities.
3. To implement expenditure, the authorising officer shall make budgetary and legal
commitments, shall validate expenditure and authorise payments and shall undertake the
preliminary steps for the implementation of appropriations.
4. Implementation of revenue shall comprise drawing up estimates of amounts receivable,
establishing entitlements to be recovered and issuing recovery orders. It shall involve
waiving established entitlements, where appropriate.
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5. The authorising officer shall conserve the supporting documents relating to operations
carried out for a period of five years from the date of the decision granting discharge in
respect of implementation of the budget of EU-OSHA. Personal data contained in
supporting documents shall be deleted where possible when those data are not
necessary for budgetary discharge, control and audit purposes. In any event, as regards
the conservation of traffic data, Article 37(2) of Regulation (EC) No 45/2001 shall apply.
Article 45
Ex ante controls
1. Each operation referred to in Article 44 shall be subject at least to an ex ante control
based on a desk review of documents and on the available results of controls already
carried out, relating to the operational and financial aspects of the operation.
Ex ante controls shall comprise the initiation and the verification of an operation.
2. Initiation of an operation shall be understood as all the operations which are preparatory
to the adoption of the acts implementing the budget of EU-OSHA by the authorising
officers referred to in Articles 33 and 34.
3. Ex ante verification of an operation shall be understood as all the ex ante checks put in
place by the authorising officer in order to verify the operational and financial aspects.
4. Ex ante controls shall verify the coherence among supporting documents requested and
any other information available. The extent in terms of frequency and intensity of the ex
ante controls shall be determined by the authorising officer responsible taking into
account risk-based and cost-effectiveness considerations. In case of doubt, the
authorising officer responsible for validating the relevant payment shall request
complementary information or perform an on-the-spot control in order to obtain
reasonable assurance as part of the ex ante control.
The purpose of the ex ante controls shall be to ascertain that:
a. the expenditure is in order and comply with the provisions applicable;
b. the principle of sound financial management set out in Article 29 has been
applied.
For the purpose of controls, a series of similar individual transactions relating to routine
expenditure on salaries, pensions, reimbursement of mission expenses and medical
expenses may be considered by the authorising officer to constitute a single operation.
5. For a given transaction, the verification shall be carried out by staff other than those who
initiated the operation. The staff who carry out the verification shall not be subordinate to
the members of staff who initiated the operation.
Article 46
Ex post controls
1. The authorising officer may put in place ex post controls to verify operations already
approved following ex ante controls. Such controls may be organised on a sample basis
according to risk.
2. The ex post controls may be carried out on the basis of documents and, where
appropriate, on the spot.
The ex post controls shall verify that operations financed by the budget of EU-OSHA are
correctly implemented and in particular that the criteria referred to in Article 45(4) are
complied with.
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The outcomes of ex post controls shall be reviewed by the authorising officer at least
annually to identify any potential systemic issues. The authorising officer shall take
measures to address those issues.
The risk analysis referred to in paragraph 1 shall be reviewed in the light of the results of
controls and other relevant information.
In case of multi-annual programmes, the authorising officer shall establish a multi-annual
control strategy, specifying the nature and extent of controls over the period and the
manner how the results are to be measured year-on-year for the annual assurance
process.
3. The ex ante controls shall be carried out by staff other than those responsible for the ex
post controls. The staff responsible for the ex post controls shall not be subordinate to the
members of staff responsible for the ex ante controls.
Where the authorising officer implements financial audits of beneficiaries as ex-post
controls, the related audit rules shall be clear, consistent and transparent, and shall
respect the rights of both EU-OSHA and the auditees.
4. Staff responsible for controlling the management of financial operations referred to in
paragraph 3 shall have the necessary professional skills. They shall respect a specific
code of professional standards adopted by EU-OSHA and based on standards laid down
by the Commission for its own departments.
Article 47
Consolidated Annual Activity Report
1. The authorising officer shall report to the governing board on the performance of his
duties in a form of a consolidated annual activity report containing:
a. information on:
−
the implementation of EU-OSHA's annual work programme, budget and
staff resources referred to in Article 38;
−
management and internal control systems including the summary of
number and type of internal audits carried out by the internal auditor, the
internal audit capabilities, the recommendations made and the action
taken on these recommendations and on the recommendations of
previous years, as referred to in Articles 82 and 83;
−
any observations of the Court of Auditors and the actions taken on
these observations;
−
the accounts and the report on budgetary and financial management
without prejudice to Articles 92, 96 and 97.
b. a declaration of the authorising officer stating whether he has a reasonable
assurance that unless otherwise specified in any reservations related to defined
areas of revenue and expenditure:
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the information contained in the report presents a true and fair view;
−
the resources assigned to the activities described in the report have
been used for their intended purpose and in accordance with the
principle of sound financial management;
−
the control procedures put in place give the necessary guarantees
concerning the legality and regularity of the underlying transactions.
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The consolidated annual activity report shall indicate the results of the operations by
reference to the objectives set, the risks associated with the operations, the use made of
the resources provided and the efficiency and effectiveness of the internal control
systems, including an overall assessment of the costs and benefits of controls.
The consolidated annual report shall be submitted to the governing board for the
assessment.
2. No later than 1 July each year the consolidated annual activity report together with its
assessment shall be sent by the governing board to the Court of Auditors, to the
Commission, to the European Parliament and the Council.
3. Additional reporting requirements may be provided in the constituent act in duly justified
cases, in particular when it is required by the nature of the field in which EU-OSHA
operates.
Article 48
Protection of Union's financial interests
1. If a member of staff, involved in the financial management and control of transactions,
considers that a decision he or she is required by his or her superior to apply or to agree
to is irregular or contrary to the principles of sound financial management or the
professional rules which that member of staff is required to observe, he or she shall
inform the director in writing who shall reply in writing. If the director fails to take action or
confirms the initial decision or instruction and the member of staff believes that such
confirmation does not constitute a reasonable response to his or her concern, the
member of staff shall inform the relevant panel referred to in Article 54(5) and the
governing board in writing.
2. In the event of any illegal activity, fraud or corruption which may harm the interests of the
Union, the member of staff shall inform the authorities and bodies designated by the
applicable legislation. Contracts with external auditors carrying out audits of the financial
management of EU-OSHA shall provide for an obligation of the external auditor to inform
the authorising officer of any suspected illegal activity, fraud or corruption which may
harm the interests of the Union.
Article 49
Delegation of budget implementation
Where powers of budget implementation are delegated or subdelegated in accordance with
Article 40, Article 44(1), (2) and (3) shall apply mutatis mutandis to the authorising officers by
delegation or subdelegation.
SECTION 3
ACCOUNTING OFFICER
Article 50
Powers and duties of the accounting officer
1. The governing board shall appoint an accounting officer, covered by the Staff
Regulations, who shall be totally independent in the performance of his or her duties. The
accounting officer shall be responsible in EU-OSHA for:
a. properly implementing payments, collecting revenue and recovering amounts
established as being receivable;
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b. preparing and presenting the accounts in accordance with Title IX;
c. keeping the accounts in accordance with Title IX;
d. implementing, in accordance with Title IX, the accounting rules and the chart of
accounts in accordance with the provisions adopted by the Commission’s
accounting officer;
e. laying down and validating the accounting systems and, where appropriate,
validating systems laid down by the authorising officer to supply or justify
accounting information; in this respect, the accounting officer shall be
empowered to verify at any time compliance with validation criteria;
f.
treasury management.
2. Two or more Union bodies may appoint the same accounting officer.
EU-OSHA may also agree with the Commission that the accounting officer of the
Commission shall also act as accounting officer of EU-OSHA.
EU-OSHA may also entrust the accounting officer of the Commission with part of the
tasks of the accounting officer of EU-OSHA, taking into account the cost-benefit analysis
referred to in Article 29.
In the cases referred to in this paragraph, they shall make necessary arrangements in
order to avoid any conflict of interests.
3. The accounting officer shall obtain from the authorising officer all the information
necessary for the production of accounts which give a true and fair view of EU-OSHA’s
financial situation and of budgetary implementation. The authorising officer shall
guarantee the reliability of that information.
4. Before the adoption of the accounts by the director, the accounting officer shall sign them
off, thereby certifying that the accounting officer has reasonable assurance that the
accounts present a true and fair view of the financial situation of EU-OSHA.
For the purposes of the first subparagraph, the accounting officer shall verify that the
accounts have been prepared in accordance with the accounting rules, referred to in
Article 143 of Regulation (EU, Euratom) No 966/2012, and that all revenue and
expenditure is entered in the accounts.
The authorising officer shall forward any information that the accounting officer needs in
order to fulfil his or her duties.
The authorising officers shall remain fully responsible for the proper use of the funds they
manage, the legality and regularity of the expenditure under their control and the
completeness and accuracy of the information forwarded to the accounting officer.
5. The accounting officer shall be empowered to check the information received as well as
to carry out any further checks he or she deems necessary in order to sign off the
accounts.
The accounting officer shall make reservations, if necessary, explaining exactly the nature
and scope of such reservations.
6. Subject to paragraph 7 of this Article and Article 51, only the accounting officer shall be
empowered to manage cash and cash equivalents. The accounting officer shall be
responsible for their safekeeping.
7. The accounting officer may, in the performance of his or her duties, delegate certain
tasks to subordinate staff subject to the Staff Regulations, where this is indispensable for
the performance of his or her duties.
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8. The instrument of delegation shall lay down the tasks entrusted to the delegatees and
their rights and obligations.
SECTION 4
IMPREST ADMINISTRATOR
Article 51
Imprest accounts
Where it proves indispensable for the payment of small sums and for the collection of other
revenue referred to in Article 6, imprest accounts may be set up. Imprest accounts shall be
endowed by the accounting officer and shall be placed under the responsibility of imprest
administrators designated by him or her.
The maximum amount of each item of expenditure or revenue that can be paid by the imprest
administrator to third parties shall not exceed EUR 60 000 and shall be specified by EUOSHA for each item of expenditure or revenue. Payments from imprest accounts may be
made by bank credit transfer, including the direct debit system referred to in Article 74(1),
cheque or other means of payment, in accordance with the instructions laid down by the
accounting officer.
CHAPTER 3
LIABILITY OF FINANCIAL ACTORS
SECTION 1
GENERAL RULES
Article 52
Withdrawal of delegation and suspension of duties given to financial actors
1. Authorising officers by delegation and subdelegation may at any time have their
delegation or subdelegation withdrawn temporarily or definitively by the authority which
appointed them. The authorising officer may at any time withdraw his or her agreement
to a specific subdelegation.
2. The accounting officer or imprest administrator, or both, may at any time be
suspended temporarily or definitively from their duties by the governing board. In such
a case, the governing board shall appoint an interim accounting officer.
3. Paragraphs 1 and 2 shall be without prejudice to any disciplinary action taken in
respect of the financial actors referred to in those paragraphs.
Article 53
Liability of the financial actors for illegal activity, fraud or corruption
1. Articles 52 to 56 are without prejudice to any liability under criminal-law which the
financial actors referred to in Article 52 may incur as provided for in the applicable
national law and in the provisions in force concerning the protection of the Union's
financial interests and the fight against corruption involving Union officials or officials of
Member States.
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2. Without prejudice to Articles 54, 55 and 56, each authorising officer, accounting officer
or imprest administrator shall be liable to disciplinary action and payment of
compensation as laid down in the Staff Regulations. In the event of illegal activity,
fraud or corruption which may harm the interests of the Union, the matter shall be
submitted to the authorities and bodies designated by the applicable legislation, in
particular to European Anti-Fraud Office.
SECTION 2
RULES APPLICABLE TO AUTHORISING OFFICERS
Article 54
Rules applicable to authorising officers
1. The authorising officer shall be liable for payment of compensation as laid down in the
Staff Regulations.
2. The obligation to pay compensation shall apply in particular if the authorising officer,
whether intentionally or through gross negligence on his or her part:
a. determines entitlements to be recovered or issues recovery orders, commits
expenditure or signs a payment order without complying with this Regulation
and, where appropriate, with the rules implementing EU-OSHA’s Financial
Regulation;
b. omits to draw up a document establishing an amount receivable, neglects to
issue a recovery order or is late in issuing it or is late in issuing a payment
order, thereby rendering EU-OSHA liable to civil action by third parties.
3. An authorising officer by delegation or sub delegation who considers that a decision,
which is his or her responsibility to take, is irregular or contrary to the principle of
sound financial management shall inform the delegating authority in writing. If the
delegating authority then gives a reasoned instruction in writing to the authorising
officer by delegation or sub delegation to take that decision, that authorising officer
shall not be held liable.
4. In the event of delegation, the authorising officer shall continue to be responsible for
the efficiency and effectiveness of the internal management and control systems put in
place and for the choice of the authorising officer by delegation.
5. The specialised financial irregularities panel set up by the Commission or in which the
Commission participates in accordance with Article 73(6) of Regulation (EU, Euratom)
No 966/2012, shall exercise the same powers in respect of EU-OSHA as it does in
respect of Commission departments, unless the governing board or, where the
constituent act allows it, the bureau decides to set up a functionally independent panel,
or to participate in a joint panel established by several bodies. For cases submitted by
EU-OSHA, the specialised financial irregularities panel set up by the Commission or in
which the Commission participates shall include one staff member of EU-OSHA.
On the basis of the opinion of the panel referred to in the first subparagraph, the
director shall decide whether to initiate proceedings for disciplinary action or payment
of compensation. If the panel detects systemic problems, it shall send a report with
recommendations to the authorising officer and to the Commission’s internal auditor. If
the opinion implicates the director, the panel shall send it to the governing board and
the Commission’s internal auditor. The director shall refer, in anonymous form, to
opinions of the panel in his or her annual activity report and indicate the follow-up
measures taken.
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6. Any member of staff may be required to compensate, in whole or in part, any damage
suffered by EU-OSHA as a result of serious misconduct on his or her part in the
course of or in connection with the performance of his or her duties. The appointing
authority shall take a reasoned decision, after completing the formalities laid down by
the Staff Regulations with regard to disciplinary matters.
SECTION 3
RULES APPLICABLE TO ACCOUNTING OFFICERS AND IMPREST
ADMINISTRATORS
Article 55
Rules applicable to accounting officers
An accounting officer shall be liable to disciplinary action and payment of compensation, as
laid down in, and in accordance with the procedures in the Staff Regulations. An accounting
officer may, in particular, become liable as a result of any of the following forms of misconduct
on his or her part:
a. losing or damaging funds, assets or documents in his or her keeping or causing
them to be lost or damaged by his or her negligence;
b. wrongly altering bank accounts or postal giro accounts;
c. recovering or paying amounts which are not in conformity with the
corresponding recovery or payment orders;
d. failing to collect revenue due.
Article 56
Rules applicable to imprest administrators
An imprest administrator officer shall be liable to disciplinary action and payment of
compensation, as laid down in, and in accordance with, the procedures in the Staff
Regulations. An imprest administrator may in particular become liable as a result of any of the
following forms of misconduct on his or her part:
a. losing or damaging funds, assets and documents in his or her keeping or
causing them to be lost or damaged by his or her negligence;
b. not providing proper supporting documents for the payments he or she has
made;
c. making payments to persons other than those entitled to such payments;
d. failing to collect revenue due.
CHAPTER 4
REVENUE OPERATIONS
Article 57
Request for payment
EU-OSHA shall present to the Commission requests for payment of all or part of the Union
contribution pursuant to Article 19(6) under terms and at intervals agreed with the
Commission.
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Article 58
Treatment of interest
The interest generated by funds paid to EU-OSHA by the Commission by way of the
contribution shall not be due to the budget.
Article 59
Estimate of amounts receivable
1. When the authorising officer has sufficient and reliable information in respect of any
measure or situation which may give rise to an amount owing to EU-OSHA, the
authorising officer shall make an estimate of the amount receivable.
2. The estimate of the amount receivable shall be adjusted by the authorising officer as
soon as he or she is aware of an event modifying the measure or the situation which
gave rise to the estimate being made.
When establishing the recovery order on a measure or situation that had previously
given rise to an estimate of amounts receivable, that estimate shall be adjusted
accordingly by the authorising officer.
If the recovery order is drawn up for the same amount as the original estimate of
amounts receivable, that estimate shall be reduced to zero.
Article 60
Establishment of amounts receivable
1. The establishment of an amount receivable is the act by which the authorising officer:
a. verifies that the debt exists;
b. determines or verifies the reality and the amount of the debt;
c. verifies the conditions according to which the debt is due.
2. Any amount receivable that is identified as being certain, of a fixed amount and due
shall be established by a recovery order to the accounting officer followed by a debit
note sent to the debtor, both drawn up by the authorising officer.
3. Amounts wrongly paid shall be recovered.
4. Any debt not repaid on the due date laid down in the debit note shall bear interest in
accordance with Delegated Regulation (EU) No 1268/2012.
5. In duly substantiated cases, certain routine revenue items may be established
provisionally. Provisional establishment shall cover the recovery of several individual
amounts which need not therefore be established individually. Before the end of the
financial year, the authorising officer shall amend the amounts established
provisionally to ensure that they correspond to the amounts receivable actually
established.
Article 61
Authorisation of recovery
The authorisation of recovery is the act by which the authorising officer instructs the
accounting officer, by issuing a recovery order, to recover an amount receivable which that
authorising officer has established.
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Article 62
Rules on recovery
1. The accounting officer shall act on recovery orders for amounts receivable duly
established by the authorising officer. The accounting officer shall exercise due
diligence to ensure that EU-OSHA receives its revenue and shall ensure that its rights
are safeguarded.
2. If actual recovery has not taken place by the due date stipulated in the debit note, the
accounting officer shall inform the authorising officer and immediately launch the
procedure for effecting recovery by any means offered by the law, including, where
appropriate, by offsetting and, if this is not possible, by enforced recovery.
3. The accounting officer shall recover amounts by offsetting them against equivalent
claims that EU-OSHA has on any debtor who in turn has a claim on EU-OSHA. Such
claims shall be certain, of a fixed amount and due.
4. Where the authorising officer plans to waive or partially waive recovery of an
established amount receivable, he or she shall ensure that the waiver is in order and is
in accordance with the principles of sound financial management and proportionality.
The waiver decision shall be substantiated. The authorising officer may delegate the
waiver decision only for amounts receivable of less than EUR 5 000.
The waiver decision shall state what action has been taken to secure recovery and the
points of law and fact on which it is based.
5. The authorising officer shall cancel an established amount receivable in full or in part
when the discovery of a mistake reveals that the amount had not been correctly
established. Such cancellation shall be by decision of the authorising officer and shall
be suitably substantiated.
Article 63
Collection formalities
1. Upon actual recovery of the sum due, the accounting officer shall make an entry in the
accounts and shall inform the authorising officer.
2. A receipt shall be issued in respect of all cash payments made to the accounting
officer.
3. Partial reimbursement by a debtor subject to several recovery orders shall first be
posted on the oldest entitlement unless otherwise specified by the debtor.
Any partial payments shall first cover the interest.
Article 64
Additional time for payment
1. The accounting officer, in collaboration with the authorising officer, may allow
additional time for payment only at the written request of the debtor, with due
indication of the reasons, and provided that the following two conditions are fulfilled:
a. the debtor undertakes to pay interest at the rate specified in Article 83 of
Delegated Regulation (EU) 1268/2012 for the entire additional period allowed,
starting from the deadline referred to in Article 80(3)(b) of Delegated Regulation
(EU) 1268/2012;
b. in order to safeguard the rights of EU-OSHA the debtor lodges a financial
guarantee covering the debt outstanding in both the principal sum and the
interest, which is accepted by EU-OSHA's accounting officer.
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The guarantee referred to in point (b) of the first subparagraph may be replaced by a
joint and several guarantee by a third party approved by EU-OSHA's accounting
officer.
2. In exceptional circumstances, following a request by the debtor, the accounting officer
may waive the requirement of a guarantee referred to in point (b) of the first
subparagraph of paragraph 1 when, on the basis of his assessment, the debtor is
willing and able to make the payment in the additional time period but is not able to
lodge such guarantee and is in a distressed situation.
Article 65
List of entitlements
1. The accounting officer shall keep a list of amounts due to be recovered. EU-OSHA’s
entitlements shall be grouped in the list according to the date of issue of the recovery
order. The accounting officer shall also indicate decisions to waive or partially waive
recovery of established amounts. The list shall be added to EU-OSHA’s report on
budgetary and financial management.
2. EU-OSHA shall establish a list of EU-OSHA entitlements stating the names of the
debtors and the amount of the debt, where the debtor has been ordered to reimburse
by a court decision that has the force of res judicata and where no or no significant
reimbursement has been made for one year following its pronouncement. The list shall
be published, with due regard to the protection of personal data in accordance with the
requirements of Regulation (EC) No 45/2001.
As far as personal data referring to natural persons are concerned, the information
published shall be removed once the amount of the debt has been fully reimbursed.
The same shall apply to personal data referring to legal persons for whom the official
title identifies one or more natural persons.
The decision to include the debtor on the list of EU-OSHA entitlements shall be taken
in compliance with the principle of proportionality and shall take into account, in
particular the significance of the amount.
Article 66
Limitation period
Entitlements of EU-OSHA in respect of third parties and entitlements of third parties in respect
of EU-OSHA shall be subject to a limitation period of five years.
Article 67
Specific provisions applicable to fees and charges
Where EU-OSHA collects fees and charges referred to in Article 6(1)(a), an overall provisional
estimate of such fees and charges shall be made at the beginning of each financial year.
Where fees and charges are entirely determined by legislation or decisions of the governing
board, the authorising officer may abstain from issuing recovery orders and directly draw up
debit notes after having established the amount receivable. In this case all details of EUOSHA’s entitlement shall be registered. The accounting officer shall keep a list of all debit
notes and provide the number of the debit notes and the global amount in the EU-OSHA’s
report on budgetary and financial management.
Where EU-OSHA uses a separate invoicing system, the accounting officer shall regularly, and
at least on a monthly basis, enter the accumulated sum of fees and charges received into the
accounts.
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EU-OSHA shall provide services by virtue of the tasks entrusted to it only after the
corresponding fee or charge has been paid in its entirety. However, in exceptional
circumstances, a service may be provided without prior payment of the corresponding charge
or fee. In cases where service has been provided without prior payment of the corresponding
charge or fee, Articles 60 to 66 shall apply.
CHAPTER 5
EXPENDITURE OPERATIONS
Article 68
Financing decisions
1. Every item of expenditure shall be committed, validated, authorised and paid.
2. Every commitment of expenditure shall be preceded by a financing decision.
3. The annual work programme of EU-OSHA shall be equivalent to a financing decision
for the activities it covers, provided that the elements set out in Article 32(3) are clearly
identified.
4. Administrative appropriations may be implemented without a prior financing decision.
Article 69
Types of commitments
1. A budgetary commitment is the operation by which the appropriation necessary to
cover subsequent payments to honour legal commitments is reserved
2. A legal commitment is the act whereby the authorising officer enters into or establishes
an obligation which results in a charge.
3. Budgetary commitments shall fall into one of the following three categories:
a. individual: the budgetary commitment is individual when the recipient and the
amount of the expenditure are known;
b. global: the budgetary commitment is global when at least one of the elements
necessary to identify the individual commitment is still not known;
c. provisional: the budgetary commitment is provisional when it is intended to
cover routine administrative expenditure and either the amount or the final
payees are not definitively known.
The provisional budget commitment shall be implemented either by the conclusion of
one or more individual legal commitments giving rise to an entitlement to subsequent
payments or, in exceptional cases relating to expenditure on staff management,
directly by payments.
4. Budgetary commitments for actions extending over more than one financial year may
be broken down over several years into annual instalments only where the constituent
act or basic act so provides or where they relate to administrative expenditure.
Article 70
Rules applicable to commitments
1. In respect of any measure which may give rise to expenditure chargeable to the
budget of EU-OSHA, the authorising officer shall make a budgetary commitment
before entering into a legal commitment with third parties.
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2. The obligation to make a budgetary commitment before entering into a legal
commitment as provided for in paragraph 1, shall not be applicable to legal
commitments concluded following a declaration of a crisis situation in the framework of
a business continuity plan, in accordance with the procedures adopted by EU-OSHA.
3. Global budgetary commitments shall cover the total cost of the corresponding
individual legal commitments concluded up to 31 December of year n + 1.
Subject to Articles 69(4) and 87(2) individual legal commitments relating to individual
or provisional budgetary commitments shall be concluded by 31 December of year n.
At the end of the periods referred to in the first and the second subparagraph, the
unused balance of such budgetary commitments shall be decommitted by the
authorising officer.
The amount of each individual legal commitment adopted following a global budgetary
commitment shall, prior to signature, be registered by the authorising officer in the
budgetary accounts and booked to the global budgetary commitment.
4. The budgetary and legal commitments entered into for actions extending over more
than one financial year shall, except in the case of staff expenditure, have a final date
for implementation set, in accordance with the principle of sound financial
management.
Any parts of such commitments which have not been executed six months after the
date referred to in the first subparagraph of this paragraph shall be decommitted in
accordance with Article 16.
The amount of a budget commitment corresponding to a legal commitment for which
no payment within the meaning of Article 75 has been made within two years of the
signing of the legal commitment shall be decommitted, except where that amount
relates to a case under litigation before judicial courts or arbitral bodies or where there
are special provisions laid down in basic acts..
Article 71
Checks applicable to commitments
1. When adopting a budget commitment, the authorising officer shall ensure that:
a. the expenditure has been charged to the correct item in the budget of EUOSHA;
b. the appropriations are available;
c. the expenditure is in compliance with the applicable provisions, in particular
those of the constituent act, the financial rules of EU-OSHA and all acts
adopted pursuant to them;
d. the principle of sound financial management is respected.
2. When registering a legal commitment by physical or electronic signature, the
authorising officer shall ensure that:
a. the commitment is covered by the corresponding budgetary commitment;
b. the expenditure is legal and regular and in compliance with the applicable
provisions, in particular those of the constituent act, the financial rules of EUOSHA and all acts adopted pursuant to them;
c. the principle of sound financial management is respected.
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Article 72
Validation of expenditure
Validation of expenditure is the act whereby the authorising officer:
a. verifies the existence of the creditor's entitlement;
b. determines or verifies the reality and the amount of the claim;
c. verifies the conditions according to which payment is due.
Article 73
Validation and material form of 'passing for payment'
1. Validation of any expenditure shall be based on supporting documents attesting the
creditor's entitlement, on the basis of a statement of services actually rendered,
supplies actually delivered or work actually carried out, or on the basis of other
documents justifying payment, including recurring payments of subscriptions or
training courses.
2. The authorising officer shall personally check the supporting documents or shall, on
his own responsibility, ascertain that this has been done, before taking the decision
validating the expenditure.
3. The validation decision shall be expressed by the signing of a ‘passed for payment’
voucher by the authorising officer.
4. In a non-computerised system, ‘passed for payment’ shall take the form of a stamp
incorporating the signature of the authorising officer.
In a computerised system, ‘passed for payment’ shall take the form of validation using
the personal password of the authorising officer.
Article 74
Authorisation of expenditure
1. The authorisation of expenditure is the act by which the authorising officer, having
verified that the appropriations are available, instructs the accounting officer, by
issuing a payment order, to pay an amount of expenditure which the authorising officer
has validated.
Where periodic payments are made with regard to services rendered, including rental
services, or goods delivered, and subject to the authorising officer's risk analysis, the
authorising officer may order the application of a direct debit system.
2. The payment order shall be dated and signed by the authorising officer, then sent to
the accounting officer. The supporting documents shall be kept by the authorising
officer in accordance with Article 44(5).
3. Where appropriate, the payment order sent to the accounting officer shall be
accompanied by a document certifying that the goods have been entered in the
inventories referred to in Article 106(1).
Article 75
Types of payments
1. Payment shall be made on production of proof that the relevant action has been
carried out in accordance with the provisions of the basic act or the contract or grant
agreement, and shall cover one of the following operations:
a. payment of the entire amount due;
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b. payment of the amount due in any of the following ways:
(1) pre-financing, which may be divided into a number of payments after
the signature of the contract or grant agreement or after notification of
the grant decision.
(2) one or more interim payments as a counterpart of a partial execution of
the action;
(3) payment of the balance of the amounts due where the action is
completely executed.
Pre-financing shall provide a float. It may be split into a number of payments in
accordance with sound financial management.
An interim payment, which may be repeated, may cover expenditure incurred for the
implementation of the decision or agreement or to pay for services, supplies or works
completed and/or delivered at interim stages of the contract. It may clear pre-financing
in whole or in part, without prejudice to the provisions of the basic act.
The closure of the expenditure shall take the form of the payment of the balance which
may not be repeated and which clears all preceding expenditure, or a recovery order.
2. A distinction shall be made in the budgetary accounting between the different types of
payment referred to in paragraph 1 at the time each payment is made.
Article 76
Payment limited to funds available
Payment of expenditure shall be made by the accounting officer within the limits of the funds
available.
Article 77
Time limits
The payment of expenditure shall be carried out within the time limits specified in, and in
accordance with Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No
1268/2012.
CHAPTER 6
IT SYSTEMS
Article 78
Electronic management of operations
Where revenue and expenditure operations are managed by means of computer systems,
documents may be signed by a computerised or electronic procedure.
Article 79
e-Government
EU-OSHA shall establish and apply uniform standards for the electronic exchange of
information with third parties participating in procurement and grant procedures. In particular,
they shall, to the greatest possible extent, design and implement solutions for the submission,
storage and processing of data submitted in grant and procurement procedures, and to this
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end, shall put in place a single electronic data interchange area for applicants, candidates
and tenderers.
Article 80
Good administration
1. The authorising officer shall make known without delay the need to supply evidence
and/or documentation, their form and prerequisite content, as well as, where
appropriate, the indicative timetable for completion of award procedures.
2. Where, due to an obvious clerical error on the part of the applicant or tenderer, the
applicant or tenderer omits to submit evidence or to make statements, the evaluation
committee or, where appropriate, the authorising officer shall, except in duly justified
cases, ask the applicant or tenderer to provide the missing information or clarify
supporting documents. Such information or clarifications shall not substantially change
the proposal or alter the terms of the tender.
Article 81
Indication of means of redress
Where a procedural act of an authorising officer adversely affects the rights of an applicant or
tenderer, beneficiary or contractor, it shall contain an indication of the available means of
administrative and/or judicial redress for challenging that act.
In particular, the nature of the redress, EU-OSHA before which it can be brought, as well as
time limits for their exercise shall be indicated.
CHAPTER 7
INTERNAL AUDITOR
Article 82
Appointment and powers and duties of the internal auditor
1. EU-OSHA shall have an internal auditing function which shall be performed in
compliance with the relevant international standards.
2. The internal audit function shall be performed by the Commissions' internal auditor.
The internal auditor may be neither authorising officer nor accounting officer neither of
EU-OSHA nor of the Commission
3. The internal auditor shall advise EU-OSHA on dealing with risks, by issuing
independent opinions on the quality of management and control systems and by
issuing recommendations for improving the conditions of implementation of operations
and promoting sound financial management.
The internal auditor shall be responsible, in particular, for:
a. assessing the suitability and effectiveness of internal management systems
and the performance of departments in implementing programmes and actions
by reference to the risks associated with them;
b. assessing the efficiency and effectiveness of the internal control and audit
systems applicable to each operation for implementation of the budget of EUOSHA.
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4. The internal auditor shall perform his or her duties in relation to all the EU-OSHA's
activities and departments. The internal auditor shall enjoy full and unlimited access to
all information required to perform his or her duties.
5. The internal auditor shall take note of the consolidated annual activity report of the
authorising officer and any other pieces of information identified.
6. The internal auditor shall report to the governing board and the director on his or her
findings and recommendations.
The internal auditor shall also report in any of the following cases:
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critical risks and recommendations have not been addressed;
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there are significant delays in the implementation of the recommendations made
in previous years.
The governing board or, where the constituent act allows it, the bureau, and the
director shall ensure regular monitoring of the implementation of audit
recommendations. The governing board or, where the constituent act allows it, the
bureau shall examine the information referred to in the Article 47(1)(a) and whether the
recommendations have been fully and timely implemented.
7. EU-OSHA shall make available the contact details of the internal auditor to any natural
or legal person involved in expenditure operations, for the purposes of confidentially
contacting the internal auditor.
8. The reports and findings of the internal auditor shall be accessible to the public only
after validation by the internal auditor of the action taken for their implementation.
Article 83
Independence of the internal auditor
The independence of the internal auditor, his or he liability for action taken in the performance
of his or her duties and the right for the internal auditor to bring action before the Court of
Justice of the European Union shall be determined in accordance with Article 100 of
Regulation (EU, Euratom) No 966/2012.
Article 84
Establishment of internal audit capability
1. The governing board or, where the constituent act allows it, the bureau may establish,
with due regard to cost effectiveness and added value, an internal audit capability
which shall perform its duties in compliance with the relevant international standards.
The purpose, authority and responsibility of the internal audit capability shall be
provided for in the internal audit charter and shall be subject to the approval of the
governing board or, where the constituent act allows it, of the bureau.
The annual audit plan of an internal audit capability shall be drawn up by the Head of
internal audit capability taking into consideration inter alia the director’s assessment of
risk in EU-OSHA.
It shall be reviewed and approved by governing board or, where the constituent act
allows it, by the bureau.
The internal audit capability shall report to the governing board and the director on his
or her findings and recommendations.
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2. If the internal audit capability of the EU-OSHA is not cost-effective or is not able to
meet international standards, EU-OSHA may decide to share an internal audit
capability with other Union bodies functioning in the same policy area.
In such cases the governing board or, where the constituent act allows it, the bureau of
the concerned Union bodies shall agree on the practical modalities of the shared
internal audit capability.
3. The internal audit actors shall cooperate efficiently through exchanging information
and audit reports and, where appropriate, establishing joint risk assessments, and
carrying out joint audits.
The governing board or, where the constituent act allows it, the bureau, and the
director shall ensure regular monitoring of the implementation of internal audit
capability's recommendation.
TITLE V
PROCUREMENT
Article 85
General provisions
1. As regards procurement, Title V of Regulation (EU, Euratom) No 966/2012 and
Delegated Regulation (EU) No 1268/2012 shall apply subject to Article 86.
2. EU-OSHA may be associated, at its request, as contracting authority, in the award of
Commission or interinstitutional contracts and with the award of contracts of other
Union bodies.
3. EU-OSHA shall participate in the central exclusion database set up and operated by
the Commission pursuant to Article 108 of Regulation (EU, Euratom) No 966/2012.
Article 86
Procurement Procedures
1. EU-OSHA may conclude a contract, without having recourse to a public procurement
procedure, with the Commission, the interinstitutional offices and the Translation
Centre for bodies of the European Union established by Council Regulation (EC) No
2965/948 for the supply of goods, provision of services or performance of work that the
latter provide.
2. EU-OSHA may use joint procurement procedures with contracting authorities of the
host Member State to cover its administrative needs. In such case, Article 133 of
Delegated Regulation (EU) No 1268/2012 shall apply mutatis mutandis.
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Council Regulation (EC) No 2965/94 of 28 November 1994 setting up a Translation Centre for
bodies of the European Union (OJ L 314, 7.12.1994, p. 1).
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TITLE VI
SPECIFIC PROVISIONS REGARDING ADMINISTRATIVE
APPROPRIATIONS
Article 87
Administrative appropriations
1. Administrative appropriations shall be non-differentiated appropriations.
2. Administrative expenditure arising from contracts covering periods that extend beyond
the financial year, either in accordance with local practice or relating to the supply of
equipment, shall be charged to the budget of EU-OSHA of the financial year in which it
is effected.
3. EU-OSHA shall provide the European Parliament and the Council, by 1 July each
year, with a working document on its building policy, which shall incorporate the
following information:
a. for each building, the expenditure and surface area covered by the
appropriations of the corresponding lines in the budget of EU-OSHA;
b. the expected evolution of the global programming of surface area and locations
for the coming years with a description of the building projects in planning
phase which are already identified;
c. the final terms and costs, as well as relevant information regarding project
implementation of new building projects previously submitted to the European
Parliament and the Council under the procedure established in Article 88 and
not included in the preceding year's working documents.
Article 88
Building projects
1. For any building project likely to have significant financial implications for the budget of
EU-OSHA, EU-OSHA shall inform the European Parliament and the Council as early
as possible about the building surface area required and provisional planning before
any prospecting of the local market takes place, in the case of building contracts, or
before invitations to tender are issued, in the case of building works.
2. For any building project likely to have significant financial implications for the budget of
EU-OSHA, EU-OSHA shall present the building project, including its detailed
estimated costs and its financing, as well as a list of draft contracts intended to be
used, and shall request the approval of the European Parliament and the Council
before contracts are concluded. At the request of EU-OSHA, documents submitted
relating to the building project shall be treated confidentially.
Except in cases of force majeure, the European Parliament and the Council shall
deliberate upon the building project within four weeks of its receipt by both institutions.
The building project shall be deemed approved at the expiry of this four-week period,
unless the European Parliament or the Council take a decision contrary to the proposal
within that period of time.
If the European Parliament and/or the Council raise duly justified concerns within that
four-week period, that period shall be extended once by two weeks.
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If the European Parliament or the Council takes a decision contrary to the building
project, EU-OSHA shall withdraw its proposal and may submit a new one.
3. In cases of force majeure, the information provided for in paragraph 1 may be
submitted jointly with the building project. The European Parliament and the Council
shall deliberate upon the building project within two weeks of its receipt by both
institutions. The building project shall be deemed to be approved at the expiry of this
two-week period, unless the European Parliament and/or the Council take a decision
contrary to the proposal within this period of time.
4. The following shall be considered as building projects likely to have significant financial
implications for the budget of EU-OSHA:
a. any acquisition of land;
b. the acquisition, sale, structural renovation, construction of buildings or any
project combining these elements to be implemented in the same timeframe,
exceeding EUR 3 000 000;
c. any new building contract (including usufructs, long-term leases and renewals
of existing building contracts under less favourable conditions) not covered by
point b) with an annual charge of at least EUR 750 000;
d. the extension or renewal of existing building contracts (including usufruct and
long-term leases) under the same or more favourable conditions, with an
annual charge of at least EUR 3 000 000.
5. Without prejudice to Article 19(4), a building acquisition project may be financed
through a loan, subject to prior approval by the European Parliament and the Council.
Loans shall be contracted and repaid in accordance with the principle of sound
financial management and with due regard to the best financial interests of the Union.
When EU-OSHA proposes to finance the acquisition through a loan, the financing plan
to be submitted, together with the request for prior approval by EU-OSHA, shall specify
in particular, the maximum level of financing, the financing period, the type of
financing, the financing conditions and savings compared to other types of contractual
arrangements.
The European Parliament and the Council shall deliberate upon the request for prior
approval within four weeks, extendable once by two weeks, of its receipt by both
institutions. The acquisition through a loan shall be deemed to be rejected if the
European Parliament and the Council do not expressly approve it within the deadline.
TITLE VII
EXPERTS
Article 89
Remunerated external experts
Article 287 of Delegated Regulation (EU) No 1268/2012 shall apply mutatis mutandis to the
selection of experts. Such experts shall be paid on the basis of a fixed amount announced in
advance and shall be chosen on the basis of their professional capacity. The selection shall
be done on the basis of selection criteria respecting the principles of non-discrimination, equal
treatment and absence of conflict of interests.
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TITLE VIII
GRANTS AND PRIZES AWARDED BY EU-OSHA
Article 90
Grants
Where EU-OSHA may award grants in accordance with the constituent act or by delegation of
the Commission pursuant to Article 58(1)(c)(iv) of Regulation (EU, Euratom) No 966/2012, the
relevant provisions of that Regulation and Delegated Regulation (EU) No 1268/2012 shall
apply.
Article 91
Prizes
Where EU-OSHA may award prizes in accordance with the constituent act or by delegation of
the Commission pursuant to Article 58(1)(c)(iv) of Regulation (EU, Euratom) No 966/2012, the
relevant provisions of that Regulation and Delegated Regulation (EU) No 1268/2012 shall
apply.
TITLE IX
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1
PRESENTATION OF THE ACCOUNTS
Article 92
Structure of the accounts
The accounts of EU-OSHA shall comprise:
a. the financial statements of EU-OSHA;
b. the reports on implementation of the budget of EU-OSHA.
Article 93
Report on budgetary and financial management
1. EU-OSHA shall prepare a report on budgetary and financial management for the
financial year.
2. The director shall send the report to the European Parliament, the Council, the
Commission and the Court of Auditors, by 31 March of the following financial year.
3. The report referred to in paragraph 2 shall give an account, both in absolute terms and
expressed as a percentage, at least, of the rate of implementation of appropriations
together with summary information on the transfers of appropriations among the
various budget items.
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Article 94
Rules governing the accounts
1. The accounting officer of EU-OSHA shall apply the rules adopted by the accounting
officer of the Commission based on internationally accepted accounting standards for
the public sector.
2. The accounts of EU-OSHA referred to in Article 92 shall respect the budgetary
principles laid down in Articles 5 to 31. They shall present a true and fair view of the
budgetary revenue and expenditure operations.
Article 95
Accounting principles
The financial statements referred to in Article 92 shall present information, including
information on accounting policies, in a manner that ensures it is relevant, reliable,
comparable and understandable. The financial statements shall be drawn up in accordance
with generally accepted accounting principles as outlined in the accounting rules referred to in
Article 143 of Regulation (EU, Euratom) No 966/2012.
Article 96
Financial statements
1. The financial statements shall be presented in euro and shall comprise:
a. the balance sheet and the statement of financial performance, which represent
all assets and liabilities, the financial situation and the economic result at 31
December of the preceding year; they shall be presented in accordance with
the accounting rules referred to in Article 143 of Regulation (EU, Euratom) No
966/2012;
b. the cash-flow statement showing amounts collected and disbursed during the
year and the final treasury position;
c. the statement of changes in net assets presenting an overview of the
movements during the year in reserves and accumulated results.
2. The notes to the financial statements shall supplement and comment on the
information presented in the statements referred to in paragraph 1 and shall supply all
the additional information prescribed by internationally accepted accounting practice
where such information is relevant to EU-OSHA's activities.
Article 97
Budgetary implementation reports
1. The budgetary implementation reports shall be presented in euro. They shall consist
of:
a. reports which aggregate all budgetary operations for the year in terms of
revenue and expenditure;
b. explanatory notes, which shall supplement and comment on the information
given in the reports.
2. The budget result shall consist of the difference between:
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all the revenue collected in respect of that financial year;
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−
the amount of payments made against appropriations for that financial year
increased by the amount of the appropriations for the same financial year carried
over.
The difference referred to in the first subparagraph shall be increased or decreased on
the one hand, by the net amount of appropriations carried over from previous financial
years which have been cancelled and, on the other hand, by:
−
payments made in excess of non-differentiated appropriations carried over from
the previous financial year, as a result of change in euro rates;
−
the balance resulting from exchange gains and losses during the financial year,
both realised and non-realised.
3. The structure of the budgetary implementation reports shall be the same as that of the
budget of EU-OSHA itself.
Article 98
Provisional accounts
1. The accounting officer of EU-OSHA shall send the provisional accounts to the
accounting officer of the Commission and to the Court of Auditors by 1 March of the
following year.
2. The accounting officer of EU-OSHA shall also send by 1 March of the following year a
reporting package to the accounting officer of the Commission, in a standardised
format as laid down by the accounting officer of the Commission for consolidation
purposes.
Article 99
Approval of the final accounts
1. In accordance with Article 148(1) of Regulation (EU, Euratom) No 966/2012, the Court
of Auditors shall, by 1 June of the following year at the latest, make its observations on
the provisional accounts of EU-OSHA.
2. On receiving the Court of Auditors’ observations on the provisional accounts of the
Union body, the accounting officer shall draw up the final accounts of the Union body
in accordance with Article 50. The director shall send them to the management board,
which shall give an opinion on these accounts.
3. The accounting officer shall send the final accounts, together with the opinion of the
governing board, to the accounting officer of the Commission, the Court of Auditors,
the European Parliament and the Council, by 1 July of the following financial year.
The accounting officer of EU-OSHA shall also send by 1 July, a reporting package to
the accounting officer of the Commission, in a standardised format as laid down by the
accounting officer of the Commission for consolidation purposes.
4. The accounting officer of EU-OSHA shall also send to the Court of Auditors, with a
copy to the accounting officer of the Commission, at the same date as the
transmission of his or her final accounts, a representation letter covering those final
accounts.
The final accounts shall be accompanied by a note drawn up by the accounting officer,
in which the latter declares that the final accounts were prepared in accordance with
this Title and with the applicable accounting principles, rules and methods.
The final accounts of EU-OSHA shall be published in the Official Journal of the
European Union by 15 November of the following year.
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5. The Director shall send the Court of Auditors a reply to the observations made in its
annual report by 30 September of the following year at the latest. The replies of EUOSHA shall be sent to the Commission at the same time.
CHAPTER 2
ACCOUNTING AND PROPERTY INVENTORIES
SECTION 1
COMMON PROVISIONS
Article 100
The accounting system
1. The accounting system of EU-OSHA shall serve to organise the budgetary and
financial information in such a way that figures can be entered, filed and registered.
2. The accounting system shall consist of general accounts and budgetary accounts. The
accounts shall be kept in euro on the basis of the calendar year.
3. The authorising officer may also keep analytical accounts.
Article 101
Common requirements for the institutions' accounting system
The accounting rules and the harmonised chart of accounts to be applied by EU-OSHA shall
be adopted by the Commission's accounting officer in accordance with Article 152 of
Regulation (EU, Euratom) No 966/2012.
SECTION 2
GENERAL AND BUDGETARY ACCOUNTS
Article 102
The general accounts
The general accounts shall record, in chronological order using the double entry method, all
events and operations which affect the economic and financial situation and the assets and
liabilities of EU-OSHA.
Article 103
Entries in the general accounts
1. Balances and movements in the general accounts shall be entered in the accounting
ledgers.
2. All accounting entries, including adjustments to the accounts, shall be based on
supporting documents, to which the entries shall refer.
3. The accounting system shall be such as to leave a clear audit trail for all accounting
entries.
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Article 104
Accounting adjustments
The accounting officer of EU-OSHA shall, after the close of the financial year and up to the
date of presentation of the final accounts, make any adjustments which, without involving
disbursement or collection in respect of that year, are necessary for a true and fair
presentation of the accounts. Such adjustments shall comply with the accounting rules
referred to in Article 101.
Article 105
Budgetary accounting
1. The budgetary accounts shall provide a detailed record of the implementation of the
budget of EU-OSHA.
2. For the purposes of paragraph 1, the budgetary accounts shall record all budgetary
revenue and expenditure operations provided for in Title IV.
Article 106
Property inventory
1. EU-OSHA shall keep inventories showing the quantity and value of all the tangible,
intangible and financial assets constituting Union property in accordance with a model
drawn up by the accounting officer of the Commission.
EU-OSHA shall check that entries in the inventory correspond to the actual situation.
2. The sale of EU-OSHA's tangible assets shall be suitably advertised.
TITLE X
EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
Article 107
External audit
1. An independent external auditor shall verify that the annual accounts of EU-OSHA,
properly present the income, expenditure and financial position of EU-OSHA prior to
the consolidation in the final accounts of EU-OSHA.
Unless otherwise provided for in the constituent act, the Court of Auditors shall
prepare a specific annual report on EU-OSHA in line with the requirements of Article
287(1) of TFEU.
In preparing the report referred to in the second subparagraph, the Court shall
consider the audit work performed by the independent external auditor referred to in
the first subparagraph and the action taken in response to his or her findings.
2. EU-OSHA shall send to the Court of Auditors the budget of EU-OSHA, as finally
adopted. It shall inform the Court of Auditors, as soon as possible, of all decisions and
acts adopted pursuant to Articles 10, 14, 19 and 23.
3. The scrutiny carried out by the Court of Auditors shall be governed by Articles 158 to
163 of Regulation (EU, Euratom) No 966/2012.
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Article 108
Timetable of the discharge procedure
1. The European Parliament, upon a recommendation from the Council, shall, before 15
May of year N+2 save where otherwise provided in the constituent act, give a
discharge to the director in respect of the implementation of the budget for year N. The
director shall inform the governing board of the observations of the European
Parliament contained in the resolution accompanying the discharge decision.
2. If the date provided for in paragraph 1 cannot be met, the European Parliament or the
Council shall inform the director of the reasons for the postponement.
3. If the European Parliament postpones the decision giving a discharge, the director, in
cooperation with the governing board, shall make every effort to take measures as
soon as possible to remove or facilitate removal of the obstacles to that decision.
Article 109
The discharge procedure
1. The discharge decision shall cover the accounts of all the revenue and expenditure of
EU-OSHA, the budget result and the assets and liabilities of EU-OSHA shown in the
financial statement.
2. With a view to granting the discharge, the European Parliament shall, after the Council
has done so, examine the accounts and financial statements of EU-OSHA. It shall also
examine the annual report made by the Court of Auditors, together with the replies of
the director of EU-OSHA, any relevant special reports by the Court of Auditors in
respect of the financial year concerned and the Court of Auditors' statement of
assurance as to the reliability of the accounts and the legality and regularity of the
underlying transactions.
3. The director shall submit to the European Parliament, at its request, in the same
manner as provided for in Article 165(3) of Regulation (EU, Euratom) No 966/2012 any
information required for the smooth application of the discharge procedure for the
financial year concerned.
Article 110
Follow-up measures
1. The director shall take all appropriate steps to act on the observations accompanying
the European Parliament's discharge decision and on the comments accompanying
the recommendation for discharge adopted by the Council.
2. At the request of the European Parliament or the Council, the director shall report on
the measures taken in the light of those observations and comments. The director
shall send a copy thereof to the Commission and the Court of Auditors.
Article 111
On-the-spot checks by the Commission, the Court of Auditors and OLAF
1. EU-OSHA shall grant Commission staff and other persons authorised by it, as well as
the Court of Auditors, access to its sites and premises and to all the data and
information, including data and information in electronic format, needed in order to
conduct their audits.
2. The European Anti-Fraud Office (OLAF) may carry out investigations including on-thespot checks and inspections, in accordance with the provisions and procedures laid
down in Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the
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Council and Council Regulation (Euratom, EC) No 2185/96 with a view to
establishing whether there has been fraud, corruption or any other illegal activity
affecting the financial interests of the Union in connection with grant or contract
awarded under this Regulation.
3. Without prejudice to paragraphs 1 and 2, agreements with third countries and
international organisations, contracts, grants and procurements of EU-OSHA shall
contain provisions expressly empowering the European Court of Auditors and OLAF to
conduct such audits and investigations, according to their respective competences.
TITLE XI
TRANSITIONAL AND FINAL PROVISIONS
Article 112
Information requests by the European Parliament and the Council
The European Parliament, the Council and the Commission shall be entitled to obtain any
necessary information or explanations from EU-OSHA regarding budgetary matters within
their fields of competence.
Article 113
Rules implementing the financial regulation of EU-OSHA
The governing board shall, as far as is necessary and with the Commission’s prior consent,
adopt detailed rules for implementing the financial regulation of EU-OSHA, on a proposal from
its Director.
Article 114
Repeal
The Financial Regulation applicable to EU-OSHA of 18 November 2009 is repealed with effect
from 1 January 2014, with the exception of Article 40 and paragraph 6 of Article 27, which
shall continue to apply until 31 December 2014 and until 31 December 2015, respectively.
Article 115
Entry into force
This Regulation shall enter into force on the day following the date of its adoption. It shall
apply from 1 January 2014. However, Articles 47 and 82(5) shall apply from 1 January 2015
and Article 32 and paragraphs 5 and 8 of Article 33 shall apply from 1 January 2016.
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